Nurdiono, Nurdiono and Junaidi, Junaidi and Hartadi, Bambang (2016) THE EFFECT OF TERM RELATIONSHIP BETWEEN THE AUDITOR AND CLIENTS ON AUDITOR INDEPENDENCE. International Journal of Applied Business and Economic Research, 14 (13). ISSN 9131-9146


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The issues of quality auditing are interesting for scientific research to discover. The auditors must maintain their independence of the client for keeping the quality. Some researches suggest that in the long term, the relationship between the auditor and the client can decrease independence. The research reveals the effect of a period of the relationship between auditors and clients towards independence. This study uses a sample of go public companies in Indonesia Stock Exchange in 2002-2011. Based on logistic regression analysis, it shows that the term of the relationship between auditor and client negatively affects the independence of the auditor when the relationship has been more than five years. These findings support the rules on the limitation of period of the relationship between auditor (partner) to the client. Keywords: Auditor, quality, independence, tenure.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: Prof. Dr. Nurdiono, S.E., M.M., Akt., CA., CPA, CSRS Nurdiono
Date Deposited: 20 Jul 2017 09:01
Last Modified: 20 Jul 2017 09:01

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